ویژگیهای کمیته حسابرسی و عملکرد بانک‌ها
محورهای موضوعی : راهبری شرکتیمحمد حسین فتحه 1 , احمد حسن پور 2
1 - استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران
2 - دانشجوی دکتری حسابداری گروه حسابداری، دانشگاه پیام نور، تهران، ایران
کلید واژه: راهبری شرکتی, کمیته حسابرسی, تخصص مالی, عملکرد بانک‌ها,
چکیده مقاله :
هیات مدیره به عنوان یکی از مهمترین ابعاد موثر راهبری شرکتی، بدلیل دارا بودن مکانیسم کلیدی برای کاهش تعارض بین سهامداران و مدیران، به عنوان ابزاری جهت جلوگیری از تعارض منافع بین بانک و تنظیم کننده قوانین در نظر گرفته می شود. هدف مطالعه حاضر بررسی تاثیر ویژگی های کمیته حسابرسی بر عملکرد بانک ها می باشد. جامعه آماری پژوهش، بانک های پذیرفته شده در بورس اوراق بهادار تهران بوده که در دوره زمانی 7 ساله بین سال‌های 1394 الی 1400 مورد بررسی قرار گرفتند. چهار متغیر وابسته در پژوهش حاضر جهت سنجش عملکرد بانک مورد استفاده قرار گرفت. نتایج حاصل از آزمون فرضیه های پژوهش نشان داد که بین تخصص مالی کمیته حسابرسی و بازده دارایی ها تاثیر مثبت و معنی داری وجود دارد اما استقلال، اندازه و نسبت حضور زنان در کمیته حسابرسی، تاثیر معنی داری بر بازده دارایی ها ندارد. نهایتا بیشترین تاثیر متغیرهای مستقل بر نسبت سود عملیاتی بانک ها بوده است.
T The board of directors is considered as one of the most important effective dimensions of corporate governance due to having a key mechanism to reduce the conflict between shareholders and managers, as a tool to prevent the conflict of interests between the bank and the law regulator. The purpose of this study was to investigate the effect of characteristics of audit committee on the performance of banks. The statistical population of the research was the banks admitted to the Tehran Stock Exchange, which were examined in a 7-year period between 1394 and 1400. Four dependent variables were used in the present study to measure the performance of banks. The results of the research hypotheses test showed that there was a positive and significant effect between the financial expertise of the audit committee and the return on assets, but the independence, size and proportion of women in the audit committee did not have a significant effect on the return on assets. Finally, independent variables had the greatest impact on banks' operating profit ratios.
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